Ekta Jhunthra vs ACIT

This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A)/NFAC”], Delhi’s order dated 27.04.2026 having DIN & Order No.-ITBA/NFAC/S/250/2026-27/1088665363(1), involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

Coming to the assessee’s first and foremost legal ground / argument raised herein, it emerges during the course of hearing that she had declared total income of Rs. 9,42,210/- vide return submitted on 21.06.2019. Learned counsel next invites the tribunal’s attention on the CBDT land mark circular / instruction no. 1 of 2011 that such a return filed in a metro-cities up to Rs. 20 lakhs had to be assessed by Income Tax Officer than the Assistant or Deputy commissioner of the Income Tax; as the case may be. And that going by page 224 of the paper book, it was the learned Assistant Commissioner of Income Tax, Circle 49(1), Delhi, who had issued section 143(2) notice to the assessee on 27.03.2025 followed by the impugned assessment framed on 29.03.2025 in his case.

Faced with this situation, the tribunal hereby finds merit in the assessee’s case that the impugned assessment framed by the Assessing Officer is contrary to the CBDT’s landmark circular / instruction no. 1 of 2011; in very terms. Quashed accordingly.

This assessee’s appeal is allowed.